9911796707
TMI Blog2005 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. Nobody appeared on behalf of the appellants in spite of today s notice of hearing having been sent to him well in advance. Accordingly, we have heard Shri Vimlesh Kumar, ld. SDR and have gone through the impugned order. 2. The disputed issue is as regards the correct classification of the appellant s product CAM manufactured by the appellants. The Revenue has classified the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng member moves in the groove or on periphery and has position near or away from the centre. Thus, when CAM rotates, the rotary motion is transmitted to liner motion of driven member, which is of sequentional type. Hence, they get oscillating motion to the driven member. The CAM is mounted on the machine member i.e., shaft which derives its rotary motion from electric motor through linkages. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans, CAM is used in transmission of power because transmission of power it cannot give desired motion to sequencing machine therefore it falls under the first category of mechanical parts referred to above. Further camshaft is an integral assembly of several CAMS as stated by the appellants. Therefore, it is clear that CAM is used as internal parts of machine for transmitting power to vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be classified under Heading 8479.00 as against Heading 8483.00. The authorities below have dealt with the issue in a detailed manner and has, in our views, rightly concluded that the CAM is nothing but transmission shaft. Hence, we hold that the same is properly classifiable under Heading 84.83. The appeal is accordingly, rejected. (Dictated in Court) - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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